Penson v. United States

Ford, Judge:

The cases listed in schedule “A,” attached hereto and made a part hereof, consolidated for the purpose of trial constitute a retrial of the case of Penson & Co. v. United States, 63 Cust. Ct. 76, C.D. 3877 (1969), the record of which was incorporated herein. The court therein held that the legislative history expressly sets forth lapping as a process which would bring silk waste within the provision for silk partially manufactured under the provisions of paragraph 1201 of the Tariff Act of 1930, and since there was no evidence as to how it was lapped or what other process, if any,…